The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In … on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how …

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at …

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in … statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its …

accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of … auditors fromRomania (208 audit companies and 267 individual auditors).Our study lead us to conclude that creative accounting …

that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 … creative accounting represents or which are its basic principles. …